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Code of Practice on Local Authority Accounting in the United Kingdom 2025/26

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International framework: good governance in the public sector

PDF

The aim of the International Framework: Good Governance in the Public Sector is to encourage better service delivery and improved accountability by establishing a benchmark for aspects of good governance in the public sector.

Open Book Accounting: How to Deliver and Demonstrate Value for Money in the Public Sector (2013 Edition)

PDF

This guide explores how open book accounting tools and techniques can provide a platform for successful outsourcing in the public sector by creating cost-efficient, win-win business relationships.

Housing Finance under Self-financing

PDF

Local authority housing finance underwent its biggest change for some 25 years in 2012. This publication brings together the latest guidance to assist those working in the sector to understand local authority housing finance in the new system.

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Voluntary Code for a Self-financed Housing Revenue Account

PDF

This voluntary code for self-financed housing revenue accounts (HRAs) has been produced to help local housing authorities who manage HRAs make the most of this opportunity and do so in a prudent, viable and measured way.

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A Guide to Forecasting Methods in Public Services

PDF

This publication provides an overview of the theory of forecasting, different types of forecasts and how these can be used (and are used) in the public sector. It examines qualitative and quantitative methods – what they are, and more importantly in which context it is best to use them, and an overview of how to do each.